The aim of this course is to provide students with a thorough understanding of the current taxation principles applicable to superannuation. There are taxation consequences involved in every aspect of superannuation. Thus, the course examines the taxation consequences for persons making contributions to superannuation funds. It then examines the taxation of superannuation funds themselves (both complying and non-complying funds) and, finally, it examines the taxation of benefits (both lump sums and pensions) paid by superannuation funds to their members. The course also examines the operation of the Superannuation Guarantee (Administration) Act 1992, which imposes a superannuation guarantee charge (a form of tax) on those employers who do not make the minimum superannuation contributions specified in that Act. Finally, the course provides an introduction to the provisions of the Superannuation Industry (Supervision) Act 1993.